{"schema_version":"secwatch.filing_event.v1","accession":"0001352010-22-000045","form_type":"8-K","ticker":"EPAM","cik":"0001352010","company_name":"EPAM Systems, Inc.","filed_at":"2022-08-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:55.491184+00:00","generated_at":"2026-06-24T03:50:40.805356+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"EPAM Q2 revenue $1.195B (+35.6% YoY); Non-GAAP EPS $2.38 (+16.1%); GAAP EPS $0.32 on ruble FX","bullets":["Revenue $1.195B, up 35.6% YoY (40.1% constant currency); acquisitions contributed 6.2%.","Non-GAAP income from ops $177.5M (+14.3%); Non-GAAP diluted EPS $2.38 (+16.1%).","GAAP income from ops $93.0M (-25.7%); GAAP diluted EPS $0.32 (-83.5%), due to Ruble impact on intercompany payables.","Q3 guidance: revenue at least $1.210B (22% YoY); GAAP EPS ≥$1.65; Non-GAAP EPS ≥$2.48.","Cash from operations first half 2022 $25.7M vs $81.7M YoY; cash balance $1.296B."],"urls":{"canonical":"https://secwatch.observer/filing/0001352010-22-000045","json":"https://secwatch.observer/filing/0001352010-22-000045.json","markdown":"https://secwatch.observer/filing/0001352010-22-000045.md","text":"https://secwatch.observer/filing/0001352010-22-000045.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1352010/000135201022000045/0001352010-22-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1352010/000135201022000045/epam-20220804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T03:50:40.805356+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}